CASE STUDIES 1

Chapter 18 & 19: Case Studies

Name of student

Institution affiliation
CASE STUDIES 2

Chapter 18 & 19: Case studies

Case 18.1: Deemed Liquidation by Customs

1) The prompt liquidation decision by US Customs and Border Protection to declare Koyo’s

entry fit for deem liquidation was wrong. The Customs and Border Protection did not

adhere to the respective rules governing deemed liquidation.

2) The United States Congress introduced the provision ion Deemed Liquidation to place a

limitation on the period within which importers are responsible for a customs entry. After

the period, the government cannot perform any action for the entry in question.

Case 18.2: Product Classification

1) The claim by Better Home Plastics Corp. is invalid because US Customs and Border

Protection presented a valid justification of commodity classification based on the

Harmonized Tariff Scheduling coding. The commodity in question was apparel, whose

classification depends on its outer appearance.

2) The essential character test is a test conducted by the Harmonized Tariff Schedule of the

United States to classify commodities based on their distinctive character.

Case 19.1: Similar Products and Dumping

1) The products sold in Japan and the United States are not identical for duty analysis.

Japanese customs may classify a product at a high level, but the same product may be of

low quality according to US Customs. Each country has distinct product classification

criteria for similar products.

2) Dumping is prohibited in the US but still occurs in many instances in the US.

Products/commodities from abroad are sold to the Americans at a lower price than the
CASE STUDIES 3

price the same products would have been sold in the country of origin. For example, in

the case study, Chilean Salmon exporters were dumping salmon into America and

making fast money out of it.